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Re Brackenreg and FCT     8

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
CXTB and Inspector-General in Bankruptcy	[2019] AATA 5194	Administrative Appeals Tribunal	Australia	27 Nov 2019	AustLII
TD 2016/18 - Income tax: is a redemption payment received by a worker under the Return to Work Act 2014 (SA) assessable income of the worker?	[2016] ATOTD TD2016/18	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
TD 2016/18 - Income tax: is a redemption payment received by a worker under the Return to Work Act 2014 (SA) assessable income of the worker?	[2016] ATOTD 18	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
Senior and Commissioner of Taxation	[2015] AATA 353; (2015) 101 ATR 415	Administrative Appeals Tribunal	Australia	22 May 2015	AustLII		3
Brackenreg and Comcare	[2009] AATA 819	Administrative Appeals Tribunal	Australia	23 Oct 2009	AustLII		1
TR 2003/13 - Income tax: employment termination payments (ETP): payments made in consequence of the termination of any employment: meaning of the phrase 'in consequence of'	[2003] ATOTR TR2003/13	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/13 - Income tax: employment termination payments (ETP): payments made in consequence of the termination of any employment: meaning of the phrase 'in consequence of'	[2003] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s) †	Author	Jurisdiction	Date	Full Text		Citation Index
"Employment Disputes: The Implications of Taxing of Settlement Receipts as Eligible Termination Payment"	(2007) 10 Journal of Australian Taxation 1	Black, C	Australia	circa 2007	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
FCT v Smith	[1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428	High Court of Australia	Australia - Commonwealth	20 Feb 1981	AustLII		188
Groves v United Pacific Transport Pty Ltd and Thompson	[1965] Qd R 62		Australia - Queensland	circa 1965	LexisNexis AU		42
Coward v FCT	99 ATC 2,166		Australia	circa 1965	IntelliConnect		1